The Relationship Between Joint Assurance and Environmental Development and Its Impact on the Quality of Financial Reporting

Abstract

In understanding the relationship between joint assurance, environmental development and their effect on financial reporting quality this study intends to see how changes in the environment may influence the functioning of businesses and how this links to the concept of joint assurance. The study also aims at investigating the assurance services, especially the joint assurances in order to know its definition, nature, and other related matters. In addition, a model for sustained environment is discussed looking at its linkage with nature perspective on social economic order. Also, it evaluates financial report quality with respect to both joint and environmental factors. The study aimed at achieving three objectives with the help of three theories which are as follows: ecological science theory, the labor value and surplus value theory, and stakeholder theory. Phase two entailed gathering and evaluating data from a stratified sample of staffs employed in agricultural and manufacturing corporations that are enlisted in the Iraq Stock Exchange; a hypothesis-testing research tool known as multiple-item questionnaire was used. The research draws a number of conclusions among them; joint assurance is statistically related with financial reports quality and it significantly influences the natural environment. It was also observed that there exists statistical relationship between nature of financial reports and progress in socio-economic order but first evaluating on which side it influences.